https://www.taxtmi.com/caselaws?id=294915 The Supreme Court dismissed a petition seeking reliefs under the GST Amnesty Scheme, including extension of the scheme, refund of late fees, capping late fees, and exemption from late fees for a specific period. The Court held that these reliefs are policy matters falling outside the purview of Article 32 jurisdiction. Emphasizing the government's prerogative in policy decisions, the Court concluded that intervening in such matters would be inappropriate. The decision underscores the separation of powers between the judiciary and the executive, affirming the Court's reluctance to interfere in policy formulation and implementation. en-us Thu, 04 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294915 The Supreme Court dismissed a petition seeking reliefs under the GST Amnesty Scheme, including extension of the scheme, refund of late fees, capping late fees, and exemption from late fees for a specific period. The Court held that these reliefs are policy matters falling outside the purview of Article 32 jurisdiction. Emphasizing the government's prerogative in policy decisions, the Court concluded that intervening in such matters would be inappropriate. The decision underscores the separation of powers between the judiciary and the executive, affirming the Court's reluctance to interfere in policy formulation and implementation. Case-Laws GST Thu, 04 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294915